CHAPTER 24— COLLECTION OF INCOME TAX AT SOURCE ON WAGES

Release point 119-83 · current through 04/13/2026

Sections

• § 3401 Definitions
• § 3402 Income tax collected at source
• § 3403 Liability for tax
• § 3404 Return and payment by governmental employer
• § 3405 Special rules for pensions, annuities, and certain other deferred income
• § 3406 Backup withholding
• [§§ 3451 to 3456 Repealed. Pub. L. 98–67, title I, § 102(a), Aug. 5, 1983, 97 Stat. 369] repealed